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![handle is hein.congrecreports/crptxafkt0001 and id is 1 raw text is: AUTHENTICATED
U.GOVERNMENT
INFORMATION .
118TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 118-105
TO PROVIDE FOR THE EXTENSION OF TAXES FUNDING THE AIRPORT AND
AIRWAY TRUST FUND AND TO REQUIRE THE DESIGNATION OF CERTAIN
AIRPORTS AS PORTS OF ENTRY
JUNE 12, 2023.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
R E P O R T
together with
DISSENTING VIEWS
[To accompany H.R. 3796]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 3796) to provide for the extension of taxes funding the
Airport and Airway Trust Fund and to require the designation of
certain airports as ports of entry, having considered the same, re-
ports favorably thereon with an amendment and recommends that
the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................. 2
A. Purpose and Summary ..................................................................... 2
B. Background and Need for Legislation ............................................. 3
C. Legislative History ........................................................................... 3
D. Committee History ............................................................................ 3
II. EXPLANATION OF THE BILL ................................................................... 4
A. Extension of Taxes Funding Airport and Airway Trust Fund
(sec. 1 of H.R. 3796 and secs. 4043, 4081, 4083, 4261, and
4271 of the Code) ........................................................................... 4
B. Clarification of Criteria for Designating Certain Primary, Com-
mercial Airports as Ports of Entry (sec. 2 of H.R. 3796) ............. 5
III. VOTE OF THE COMMITTEE ...................................................................... 5
IV. BUDGET EFFECTS OF THE BILL .......................................................... 7
A. Committee Estimate of Budgetary Effects ..................................... 7
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority ................................................................. 7
C. Cost Estimate Prepared by the Congressional Budget Office ....... 7
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
THE HOUSE .............................................................................................. 7
A. Committee Oversight Findings and Recommendations ................. 7
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